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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Sale of properties as homes after change of use requires IVA deduction regularisation
V5234-26
El cambio de destino de un solar de venta a arrendamiento puede implicar un autoconsumo sujeto a IVA
V2450-25
Transfer of a building for rehabilitation may be subject to VAT and allow input tax deduction
V2164-25
Autoconsumo: base imponible según valor de bienes en entrega si hay alteraciones
V1338-25
Sale of a vehicle part of corporate assets is subject to VAT
V0835-25
Holiday property rentals with hotel services are VAT taxable and deduction rights preserved
V0261-25
Renting properties for third-party subletting is VAT subject and allows deduction rectification
V0590-24
Renting properties for subletting is VAT liable and allows deduction rectification
V0591-24
Es posible deducir el IVA de reformas de inmuebles si su destino previsible sea el arrendamiento sujeto y no exento
V1627-23
Regularización del IVA ante el cambio de destino de un inmueble de venta a alquiler de vivienda
V0255-23
Letting for tourism and residential use are not separate sectors
V2478-22
Consumption by homeowners subject to VAT if use changes from sale to rental
V0910-22
Contribution of property to a company is VAT liable if first transfer by promoter
V3211-21
La regularización de la deducción del IVA depende de si el cambio de destino del inmueble ocurre antes o después de su puesta en funcionamiento
V2503-21
Deducción del IVA en plazas de garaje según su destino previsible y regularización por cambio de destino
V1528-21
Es posible deducir el IVA de automóviles si se acredita su destino a la venta en la actividad empresarial
V0532-19
La dación en pago de un terreno por un empresario puede estar sujeta al IVA según su afectación empresarial y el destino previsible del bien
V2918-18
La transmisión de una edificación en curso de construcción está sujeta a IVA
V4208-16
El derecho a la deducción del IVA depende del destino previsible de los bienes y del cumplimiento de los plazos legales
V2264-16
IVA deduction possible for industrial plot if intended for business use
V2240-14
IVA can be deducted for the purchase and costs of a commercial property intended for rental
V0909-14
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